Aging of Receivables Schedule

The accounts receivable clerk for Kirchhoff Industries prepared the following partially completed aging of receivables schedule as of the end of business on November $30$ :

The following accounts were unintentionally omitted from the aging schedule and not included in the subtotals above:

a$.$ Determine the number of days past due for each of the preceding accounts as of November $30.$ If an account is not past due, enter $0.$

b$.$ Complete the aging$-$of$-$receivables schedule by adding the omitted accounts to the bottom of the schedule and updating the totals. If an amount box does not require an entry, leave

it blank.

Kirchhoff Industries

Aging of Receivables Schedule

November $30$